Tax Deductions when donating vacant land to charity.

[Tracy Hoopingarner]

I had a client provide a tip to me.  It suggested that if an investor holds vacant land 12 months or more and then donates the property to a charity of choice, the tax break can be up to 30% of their income.  Is anyone familiar with this procedure and would you recommend that it is a substantial tax break to be worth advising to my other clients?